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Accounting Ethics and the Professional Accountant: The Case of Ghana

Author

Listed:
  • Gabriel Sam Ahinful
  • Sheila Addo
  • Felix Obeng Boateng
  • Jeff Danquah Boakye

Abstract

The main objective of the study is to examine the extent to which the ethics of accounting is relevant to professional accountants. In doing so, the factors contributing to accounting fraud and the ethical challenges encountered by accountants will also be examined. The main respondents were accountants and auditors from intuitions in selected districts in the eastern region of Ghana. The study revealed that to a great extent accounting ethics is relevant to the professional accountants. However, there are challenges in adhering to ethical principles/codes of the accounting profession. The study also revealed that some factors, such as money and legalistic culture contribute to accounting fraud. It recommends that efforts aim at increasing ethical knowledge and standards at all levels should be strengthen by all stakeholders in the accounting profession.

Suggested Citation

  • Gabriel Sam Ahinful & Sheila Addo & Felix Obeng Boateng & Jeff Danquah Boakye, 2017. "Accounting Ethics and the Professional Accountant: The Case of Ghana," International Journal of Applied Economics, Finance and Accounting, Online Academic Press, vol. 1(1), pages 30-36.
    • Handle: RePEc:oap:ijaefa:v:1:y:2017:i:1:p:30-36:id:4
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    Cited by:

    1. Dr. Solomon Abeki & Aliyu, Abubakar Sadiq; Msc, 2023. "The Influence of Tone at the Top on Financial Statement Fraud of Listed Manufacturing Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(9), pages 1221-1242, September.

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